The tariff classification of footwear from Italy

NY K86594 June 14, 2004 CLA-2-64:RR:NC:247: K86594 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Joy Barker Specialty Sports Limited 532 Wolverine Street Rockford, MI 49341 RE: The tariff classification of footwear from Italy Dear Ms. Barker: In your letter dated May 27, 2004 you requested a tariff classification ruling for a plastic boot referred to as “Stinger Boot.” You state that the sample has a PVC upper shell and an outer sole of rubber. You also state that the boot is 100% waterproof, windproof and breathable, possessing a “Powerskin” z liner system. The boot covers the ankle, has an upper (including accessories and reinforcements) which is over 90% rubber or plastics, has no foxing or foxing-like band and, despite being “protective” meets the construction requirements for the protective exclusion in subheading 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS). The applicable subheading for the “Stinger Boot” will be 6402.91.40, (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, other. The general rate of duty will be 6 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division